1

Capital = 38,000

i.e. 100,000 – 62,000

2

Liabilities = 40,000

i.e. 85,000 – 45,000

3

Assets = 150,000

i.e. 75,000 + 75,000

4

Liabilities = 0

i.e. 42,000 – 42000

5

Capital = 30,000

i.e. 72,000 – 42,000

6

Assets = 25,000

i.e. 10,000 + 15,000